Section 40 Bihar GST Act 2017 : First Return

By | July 4, 2017
(Last Updated On: July 4, 2017)

Section 40 Bihar GST Act 2017

[ Section 40 of Bihar GST Act 2017  explains First Return  and is covered in Chapter IX – Returns   

First Return

40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.


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